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Acknowledgements
The Global Reporting Initiative
The Global Reporting Initiative (GRI) is a multi-
TM
stakeholder non-profit organization that develops
and publishes guidelines for reporting on
economic, environmental, and social performance
(‘sustainability performance’). The GRI’s
Sustainability Reporting Guidelines have been used
by over 1000 organizations worldwide, with many
more organizations considering them informally
during the preparation of their public reports.
The Guidelines are developed through a unique
multi-stakeholder consultative process involving
representatives from reporting organizations and
report information users from around the world.
First published in 2000 and then revised in 2002, the
Guidelines have now entered their third generation,
referred to as the GRI G3 Guidelines which were
released in October 2006.
Research conducted by:
Paul Hohnen
Designer:
Tuuli Sauren, INSPIRIT International
Communications, Sustainable Design and
promotion group
The Earth Charter, GRI, and the Global Compact: Guidance to Users on the Synergies in Application and Reporting
The Earth Charter
Changing the world does not have to be hard or
costly, the best answers to how to promote your
business while simultaneously helping the world,
can be found within the company.
Launched in 2000, the Earth Charter is the product
of a dialogue among experts and citizens from all
backgrounds around the world. Its value for business
is that it offers a shared vision and principles for a
more just, sustainable and peaceful world. It is a
voluntary instrument, and can be used to inspire and
catalyze action.
For more information please consult the Earth
Charter Initiative website which provides examples
and suggestions for concrete action and a number
of useful guidance document, which demonstrate its
compatibility with the UN Millennium Development
Goals, The UN Global Compact and the Global
Reporting Initiative (GRI). www.earthcharter.org
Earth Charter International (ECI) would like to
express its appreciation to both the UN Global
Compact Office and the Global Reporting Initiative
(GRI) secretariat for their inputs to this paper.
Responsibility for the contents of the paper,
however, rests fully with the ECI. ECI would also like
to acknowledge with appreciation the support of
the Earth Charter Affiliate in the Netherlands, NCDO
(National Committee for International Cooperation
and Sustainable Development) and especially the
work of Paul Hohnen in researching and drafting the
paper.
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2007 GRI
 The Earth Charter, GRI, and the Global Compact: Guidance to Users on the Synergies in Application and Reporting
Table of Contents
Executive Summary 4

1. Introduction 5

2. A Short History 7

3. Similarities, Synergies and

Differences 10

4. Finding the Synergies 15

5. Conclusion 16

Annexes
Annex A: Resource Materials 17
Annex B: Earth Charter and GRI —
Corresponding GRI Indicators 18
Annex C: The Earth Charter 20

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 Sustainability Reporting Today: The Readers’ Verdict
Executive Summary
The Earth Charter – an inspiring and visionary set of
widely endorsed values and principles – offers some
of the most comprehensive guidance available
on how to build a just and sustainable global
society. It is, however, not alone. There are literally
hundreds of different voluntary initiatives that seek
to help individuals and organizations contribute
to improved social, environmental, peace and
economic conditions.
This creative and diverse array of approaches can
often be complex and confusing, and their inter-
relationships unclear to users and observers alike.
Increasingly, Earth Charter users and endorsers face
a range of practical questions about their use of the
Charter – and so do users of other initiatives who
may be encountering the Earth Charter for the first
time.
These include implementation questions. For
example, Earth Charter users may be wondering
how they can best implement the Charter’s general
vision and specific Principles, where they can find
information on the approaches taken by others,
and how they can celebrate and communicate their
use of the Earth Charter with the wider world. Users
of other initiatives, such as the Global Reporting
Initiative (GRI) or United Nations Global Compact,
may be asking where to get extended normative
or ethical guidance on the specific actions they
should be taking in connection to sustainability
and related global principles. Such questions of
implementation are what can lead users to seek
synergistic approaches.
There are also relationship questions. These include
how the Charter relates to some of the other
leading global initiatives, and in particular the UN
Global Compact and the Global Reporting Initiative
(GRI). At first glance, these may appear to be
competing approaches. Earth Charter International,
the Charter’s secretariat, strongly supports
© 2008 GRI
however a complementary view, and encourages all
organizations to participate in both the GRI and the
Global Compact, in addition to adopting the Earth
Charter.
Seeing the Earth Charter in Context
How does the Earth Charter relate to other leading
initiatives such as the UN Global Compact and the
Global Reporting Initiative (GRI)? This guide will
help Earth Charter users – as well as those using
the GRI and Global Compact – to understand the
synergies and complementary strengths of these
three initiatives, and help organizations to integrate
the Earth Charter into their global engagement and
reporting processes.
This paper has been developed to provide both
general and specific guidance on questions of
both implementation and relationship. It attempts
to provide a clear and practical assessment of the
main similarities and differences between the Earth
Charter, the Global Compact and the GRI; and it
provides practical advice on how Earth Charter users
might use these other initiatives to implement the
Charter, and vice versa.
Equally, this guidance paper should be of interest
to users of the Global Compact and GRI, and
other initiatives, to better understand the role and
potential of the Charter. In most cases, use of the
Earth Charter is entirely consistent with, and
complementary to, engagement with these other
initiatives. Among other benefits, the Charter
helps set these other leading processes in a wider
normative and visionary context.
It is hoped that by raising awareness of the
complementary nature of these different-yet-
complementary initiatives, their respective users
can make best use of all the resources available
to them to support their efforts to work towards a
better world.
 1. Introduction
The aims of the Earth Charter are clear. It is
designed as an ethical ‘blueprint’ - to offer a
comprehensive and inspiring set of interdependent
considerations, values and principles which
individuals and organizations can use to become
part of ‘a sustainable global society founded
on respect for nature, universal human rights,
economic justice and a culture of peace’1.
While, however, the Charter gives guidance anyone
can use on what needs to be done, and why, it does
not stipulate how this should be done.
This was a deliberate choice made by the Charter’s
many authors, who recognized that different
cultures and organizations would take different
approaches at different times. They understood
the importance of developing diverse, flexible and
creative approaches to the implementation of the
Charter’s 16 principles and 61 supporting principles.
The Earth Charter’s Aims
The aims of the Earth Charter are clear. It is designed
to be an ethical ‘blueprint’ - to offer a comprehensive
and inspiring set of interdependent considerations,
values and principles which individuals and
organizations can use to become part of ‘a sustainable
global society founded on respect for nature, universal
human rights, economic justice and a culture of peace’.
Since the Charter was launched in 2000, a number
of other related initiatives have emerged. Among
the most important of these are the UN Global
Compact and the Global Reporting Initiative
(GRI). In many respects, these two initiatives are
complementary with the Earth Charter. There are
many overlaps, but there are also useful differences.
All three initiatives enjoy a high global reputation
and level of uptake by user organizations, though
the expression of that uptake varies greatly.
Of particular note, all three instruments underline
the growing public interest in what an organization
is doing about the world’s problems, and being
transparent about it. Is it ‘walking the talk’ as
regards key social or environmental issues like
1
The Earth Charter, Preamble.
The Earth Charter, GRI, and the Global Compact: Guidance to Users on the Synergies in Application and Reporting
climate change and labor rights? What are its main
challenges, and how is it addressing them? For
their part, companies are seeking a level playing-
field, and often see voluntary instruments as a way
of developing a coherent strategic response in a
flexible, voluntary framework.
Working Towards A Common Vision
By using and endorsing the Earth Charter,
organizations engage in a world-wide effort to
build a sustainable global community. The Charter
calls on governments - as well as individuals and
organizations - to renew their commitment to the
United Nations.
In recognition of the synergies and complementarities
between the Earth Charter, the GRI, and the Global
Compact, this paper has been developed as a practical
guide to help organizations in three ways:
• To understand how the Earth Charter relates to
these two other leading global sustainable
development initiatives – the UN Global Compact
and the Global Reporting Initiative (GRI)
• To use these recognized international frameworks
to support the implementation of a commitment
to Earth Charter Principles, and to use the Earth
Charter to support organizational engagement
with the Global Compact and the GRI
• To communicate publicly how organizations
are using the Earth Charter, in concert with GRI
Guidelines and with Global Compact reporting
commitments — “telling the world.”
Organizations of all kinds increasingly understand
that they live in a world where international
principles and norms are finding expression in
many new ways. It is hoped that the paper will be
helpful in putting some of these developments in
context, and particularly help Earth Charter users
in advancing their implementation of the common
visions reflected in the Global Compact, the GRI,
and the Earth Charter.
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Equally, the paper should prove valuable to
organizations that currently use the Global
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Compact or GRI frameworks, but who may not yet Charter, for example, covers a wider spectrum of
know about the Earth Charter. As the next section issues and principles, which Global Compact and
will show, while the three initiatives have much GRI users might also find illuminating. Both the
in common, there are also differences. The Earth similarities and differences can be instructive.

© 2008 GRI
 2. A Short History
Before describing in detail the ways in which
the UN Global Compact and GRI can be seen as
complementary to the Earth Charter, it is important
to recall their parallel histories.1
The Earth Charter, UN Global Compact and GRI
share common roots. They all stemmed in large part
from the recognition – registered notably by the
1987 Brundtland Commission report Our Common
Future, and built on by the 1992 United Nations
Conference on Environment and Development –
that human consumption and production practices
were becoming increasingly unsustainable, and
that issues of environmental protection were
inseparable from human development concerns.
1. Introduction
Importantly, these high level intergovernmental
processes acknowledged that sustainable
development could not be achieved without
continued economic growth, with a special
emphasis on the development needs and potential
of the developing world, and a partnership-based
approach involving government, business and civil
society.
Given this background, it is not surprising that that
all three initiatives also share five distinctive core
characteristics. Specifically, they are all:
• Sustainability-oriented: they seek to integrate
economic, social, environmental considerations
• Norms-based: they are derived in large
measure from existing international norms
and principles, developed and agreed by
governments (e.g. the Universal Declaration of
Human Rights)
• Globally relevant: they can be used by
all organisations, in both developed and
developing countries, whether large or small
• Partnership-based: they encourage a multi-
stakeholder approach, engaging the business
and civil society sectors, and sometimes public
agencies as well, from all corners of the globe
• Voluntary: to enable greatest flexibility of use
and experimentation, the instruments they
developed were for voluntary use.
1
For more information, see also ‘The Earth Charter: Adding Value
with Global Values’, September 2006 (available at http://www.
earthcharterinaction.org/pdfs/ECI_GRI_GC_DiscPaper_060921.
pdf )
The Earth Charter, GRI, and the Global Compact: Guidance to Users on the Synergies in Application and Reporting
The Earth Charter
The Earth Charter was first called for in the pages of
the Brundtland Commission report, and a draft was
first developed for consideration at the 1992 United
Nations “Earth Summit” in Rio de Janeiro. The global
Earth Charter Initiative was conceived in 1994 as a
global civil society process, at the initiative of
Maurice Strong (the Secretary-General of the Earth
Summit), and Mikhail Gorbachev (president of
Green Cross International and former President of
the Soviet Union), with critical support from Jim
McNeill (lead author of Our Common Future) and
Ruud Lubbers (then Prime Minister of the
Netherlands). The Earth Charter was formulated as
an integrated set of the fundamental principles for
building a just, sustainable and peaceful global
society in the 21st century.
How to Tell the World
Do you want to communicate to your stakeholders on
how you are using the Earth Charter? Reporting is key,
and use of the GRI Guidelines will simplify the task and
add credibility. Did you know that GRI-based reports
are also recognized by the UN Global Compact as
‘Communications on Progress’?
For more on synergy and reporting, see the following
box.
Over the next seven years, consultations on the
text of the Earth Charter engaged over 100,000
people in 47 countries. Over 5,000 experts from
many disciplines, as well as individual citizens
and students, submitted written comments. The
process was governed by an independent, high-
level Commission, and the final text of the Charter
was agreed upon at UNESCO headquarters in Paris
in April, 2000. The Charter was launched in 2000 at
a special ceremony at the Peace Palace, The Hague.
Over the next five years, the Earth Charter was
formally endorsed by thousands of organizations
and institutions, including the global assemblies of
UNESCO and the IUCN - World Conservation Union.
Since its launch, thousands of individuals,
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companies, non-profit organisations and public
agencies around the world have formally endorsed
the Charter, and are using it in a variety of ways.
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Making the Most of the Synergy ...
and Reporting on It
An organisation can signal its commitment to the
Earth Charter’s comprehensive vision by including
reference to the Charter in its Annual Report. This
can be done whether or not the organization has
formally endorsed the Charter. All that is necessary is
a simple sentence such as ‘Our engagement on global
sustainable development issues is inspired by the
Earth Charter.’ Or an organization can use the Charter
to frame, or to supplement, a more comprehensive
report on its activities related to sustainability and
social responsibility.
Earth Charter International strongly encourages
organizations using the Charter to also commit to
the UN Global Compact, to report publicly using the
appropriate GRI indicators.
ECI strongly invites organizations already committed
to the Global Compact and the GRI to consider
deepening and expanding their commitment to the
vision of a just, sustainable, and peaceful world, using
the Earth Charter as a guide. The Charter helps to
place the Global Compacts commitments in a broader
ethical context. It also provides clear normative
guidance on both issues covered by the GRI reporting
guidelines, and on issues not yet covered by GRI.
The Annexes to this paper provide more specific
guidance on how to use the Charter in a reporting
context, and how to find additional resources on
the links between the Earth Charter, the GRI and the
Global Compact.
The Earth Charter’s key elements include:
• A clear and inspiring statement of shared
challenges, values and principles developed
through an open, global process of dialogue
and consultation
• The process was governed by a distinguished
and balanced group of civil society leaders
• The document is freely available for use by
anyone or any organization concerned about
the world’s problems and wanting to be part of
the solution
• The Charter is widely accepted as an
authoritative reference document for
applications ranging from education to
international law
© 2008 GRI
While not seeking to replace the many international
conventions and declarations on human rights,
the environment, and peace, the Earth Charter
responds to a need for an accessible and
authoritative summary of the underlying issues,
principles and values. Importantly, it also stands
as a kind of ‘people’s treaty’, enabling citizens from
around the globe, and from many diverse cultural or
sectoral backgrounds, to work together on a shared
action agenda.
The text of the Charter and related information can
be found at: http://www.earthcharter.org/
The UN Global Compact
The Global Compact was launched in 2000 by the
then UN Secretary-General, Kofi Annan. It consists
of a set of ten ‘universal principles’, supported by
a learning forum, and brings together a unique
group of intergovernmental organizations, and
representatives of the business, labour and NGO
communities. The principles cover human rights,
labour, environment and anti-corruption.
Key elements include:
• 10 principles derived from key
intergovernmental instruments
• Participation is free and open to companies of
all sizes
• Participation requires a CEO and Board level
commitment
• It has several thousand participants and a global
network of local organisations
• Users are required to make an annual
‘Communication on Progress’ (COP)
• It has been recognised by the 2005 World
Summit, the UN General Assembly and the
Group of Eight (G8).
Endorsed strongly by Ban Ki-moon, the current
Secretary General, the Global Compact responds to
the recognition that if the fruits of globalisation are
to be shared more evenly, and sustainability issues
successfully addressed, the government, business
and other sectors need to work together more
closely on a shared agenda. It also recognises the
need for a learning forum where best practices and
experiences are shared.

Further information on the Global Compact is
available at www.globalcompact.org.
The Global Reporting Initiative (GRI)
The GRI arose out of a joint initiative in 1997 by
the Coalition for Environmentally-Responsible
Economies (CERES) and the United Nations
Environment Programme (UNEP). The GRI’s mission
is to make reporting on economic, social and
environmental aspects of performance as normal
and important as financial reporting. The GRI was
officially launched in 2002 at a ceremony at the UN
Headquarters in New York.
Key elements include:
• A set of agreed principles and ‘sustainability’
indicators
• Developed through a global and balanced
multi-stakeholder process
The Earth Charter, GRI, and the Global Compact: Guidance to Users on the Synergies in Application and Reporting
• Governed by a distinguished group of business
and civil society leaders
• Recognised by the 2002 UN World Summit on
Sustainable Development (WSSD) and used by
over a thousand organisations worldwide
• Available for use by all organisations
The GRI helps respond to questions such as
‘what does sustainable development mean for
my organisation?’ and ‘what are the economic,
social and environmental impacts of my
organisation?’ The GRI’s sustainability indicators
are freely available for use by all organisations. By
complementing financial reporting, reporting on
these aspects of performance is intended to benefit
managers, shareholders and stakeholders alike.
Details on the GRI can be found at
www.globalreporting.org.
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3. Similarities, Synergies
and Differences
A Broader Set of Commitments
The Earth Charter identifies a broad spectrum of
ethical commitments that may be very relevant to an
organisation’s reputation, global engagement, and
stakeholder relationships, but that are not explicitly
included in the GRI or Global Compact. These include,
for example, issues related to peace and conflict
prevention, economic justice, gender equality, family
well-being, the prevention of cruelty to animals, and
sustainable consumer choices, among others.
As noted above, all three initiatives are for voluntary
use, and have strong multi-stakeholder elements
in their design, adoption and governance. How
they are used is largely up to the choice of the
user. Although all are free-standing (i.e. they
were not designed to be used in combination
with other instruments), because they are largely
complementary, increasing attention has been
given to developing comparative materials to help
users with the implementation process. Several of
these are referenced in Annex A.
One of the formal differences between the three
instruments is their target audience. While the
Earth Charter and GRI are designed for use by any
organisation (i.e. whether business, civil society
or public agency), the primary user group of the
Global Compact is the business sector. That said,
however, some public agencies are using the
Global Compact internally, and support its use in
the business community and beyond. All three
instruments can be used by small and medium
sized enterprises.1
In particular, it should be noted that a closer organic
partnership has emerged between the Global
Compact and the GRI. The two organisations have
developed a strategic alliance, and developed
guidance on how to make the most of their
synergies.2 It makes eminent sense, for example,
1
See, for example the GRI Learning Publication, ‘Pathways: The GRI
sustainability reporting cycle: A handbook for small and not-so-
small organizations’, 2007.
2
See the joint GRI and Global Compact publication ‘Making the
Connection’, 2007.
10
© 2008 GRI
that organisations participating in the Global
Compact can, if they wish, make their required
‘Communications on Progress’ using the GRI
Guidelines.
On the same logic, Earth Charter users may also
want to use the advantages of either the Global
Compact or GRI to facilitate, share or communicate
their use of the Charter. This section now outlines
how Earth Charter users might draw on these
parallel initiatives to help their efforts to adopt and
promote the values and objectives of the Charter.
“The partnership of GRI and the Earth Charter
Initiative is key to our common effort towards a
sustainable, just and peaceful world. The Earth
Charter Initiative is committed to our partnership by
among other things inviting our partners and Earth
Charter endorsers to report to GRI and use the GRI
Guidelines. At the same time, we hereby invite all GRI
partners and reporters to read the Earth Charter and
consider your engaged endorsement.“
Ruud Lubbers, Earth Charter Commissioner
As noted above, the main similarities between the
three initiatives include that they are all designed to
help raise awareness about the urgency of moving
towards sustainable development, and some sort of
framework for guiding action, sharing information,
and assessing experience. The Earth Charter and
the Global Compact both offer strong ‘directional’
guidance (i.e. on what to do). For its part, the GRI
is more focused on helping with the measurement
and reporting of activities undertaken (i.e. the how
to do aspect).
“This new partnership is to be applauded. GRI and
the Earth Charter are complementary initiatives: the
Charter acts as an inspiration for GRI reporters while
members of the Charter can use the GRI Guidelines
as the means of measuring and reporting their
sustainability performance.”
Ernst Ligteringen, CE Global Reporting Initiative

While the Earth Charter maintains a list of endorsers
and supporters, both the Global Compact and GRI
have more formal stakeholder relationships, and
mechanisms for regular discussion and exchange
of experience. They also offer a range of practical
guidance on a wide range of aspects regarding
implementation of their respective principles and
indicators.
So in considering these three initiatives – Earth
Charter, Global Compact and GRI – how should an
organization determine whether to use one, two, or
all three? Three ‘tests’ are suggested.
a) Self-sufficiency test. Established Earth Charter
users have developed their own unique ways
of implementing the Charter. New users might
be considering practical aspects for the first
time. Questions that commonly arise include:
What issues and Principles are most relevant
to us? Which of these is the highest priority for
additional action? How can we measure the
impact of our activities? How can we share our
experience with the world? Such questions lead
to a key question for determining whether to
also engage with the GRI and Global Compact:
“Do we have all that we need, or would
additional context or guidance be useful?” Here,
it will be important to identify what particular
assistance would help – e.g., more guidance
on how to measure and report progress (GRI),
or learning from experiences of organizations
engaged in applying global principles (Global
Compact) in relation to content or process
questions.1
On the other hand, GRI or Global Compact
users might be asking themselves, “What’s
next? Where do we go to ensure that we have
addressed the full range of global ethical issues
affecting our business?” The Earth Charter may
be the answer to that question.
1
See ‘EC-Assess: The Earth Charter Ethics-Based Assessment
Framework’, 2007. This provides an integrated ethical assessment
tool for evaluating commitment and performance levels against the
Charter’s 16 Principles.
The Earth Charter, GRI, and the Global Compact: Guidance to Users on the Synergies in Application and Reporting
EC-ASSESS:
The Earth Charter Ethical Assessment Tool
Earth Charter International has produced a simple,
open source assessment tool that can assist any
organization in locating the “ethical holes” in its
sustainability and social responsibility programs.
“EC-ASSESS” is available for free download from the
earthcharter.org website. Use of the tool can support
implementation of the Global Compact, and help
identify areas for supplemental reporting in a GRI
reporting context.
The Earth Charter Business and Organizational
Resource Center website contains a number of
materials that users of the Charter, the GRI and
the Global Compact can draw on in developing
their own approach.2 Workshops and other
events are also held on a regular basis – both by
ECI, and by independent service providers – that
can help current or potential users exchange
ideas and experience.3
b) Relevance test: If the ‘Self-sufficiency test’
produces the result ‘we need more guidance,’
it is then valuable to consider what other
initiatives are relevant. In fact, many hundreds
of instruments and initiatives have been
developed over the last decade to address
various human rights, environmental,
accountability, transparency and corruption
issues. Some of these have been developed
by the business sector, some by international
organisations, some by NGOs, and some by a
mix of these.4 This paper has selected the Global
Compact and the GRI because they appear to
share the greatest common ground with the
Earth Charter (i.e. covering social, environmental
and economic issues), are also largely derived
from agreed international norms, and have
been officially recognised by the world’s
governments. Earth Charter International
strongly recommends use of the GRI and
commitment to the Global Compact.
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2
See: http://www.earthcharter.org/.
3
See, for example, the Earth Charter in Action website: http://www.
earthcharterinaction.org/.
4
See, for example, ‘The Corporate Responsibility Code Book’,
Reporting
Practices
Deborah Leipziger, 2003.
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Table 1 (below) offers a summary overview of the complementary nature of the three initiatives. As can be
seen, an Earth Charter user who is particularly interested in, for instance, promoting the ecological integrity
principles of the Charter, might explore whether the three environmental principles of the Global Compact
add to their understanding and strengthen their organizational commitment to act. They can also consider
which of the GRI’s ‘Environment Performance Indicators’ might be most relevant to them. These indicators
are a shorthand way of identifying the issues that many stakeholders regard as the most important, and
provide a practical approach to measuring and communicating performance.1

Table 1: Comparative Overview

Issue Area Earth Charter
Social and Labour The Earth Charter puts human
life in the broader context of
the ‘community of life’. While
the social and employment
dimension runs throughout
the Charter, the principles
under Section III (Social and
Economic Justice) are the
most relevant here. These
focus on:
Principle 9: Eradicate poverty
as an ethical, social and
environmental imperative.
Principle 10: Ensure that
economic activities and
institutions at all levels
promote human development
in an equitable and
sustainable manner.
Principle 11: Affirm gender
equality and equity as
prerequisites to sustainable
development and ensure
universal access to education,
health care, and economic
opportunity.
Principle 12: Uphold the right
of all, without discrimination,
to a natural and social
environment supportive of
human dignity, bodily health,
and spiritual well-being, with
special attention to the rights
of indigenous peoples and
minorities.
Section IV (Democracy,
Nonviolence, and Peace)
is also relevant. See, in
particular, Principle 13
(protection of freedoms of
opinion, expression, peaceful
assembly, etc.).
UN Global Compact
The Global Compact has
principles relating to both
‘human rights’ and ‘labour
standards’. These are
combined here for ease of
reference.
Principle 1: Businesses should
support and respect the
protection of internationally
proclaimed human rights.
Principle 2: Make sure that
they are not complicit in
human rights abuses.
Principle 3: Businesses
should uphold the freedom of
association and the effective
recognition of the right to
collective bargaining.
Principle 4: The elimination
of all forms of forced and
compulsory labour.
Principle 5: The effective
abolition of child labour.
Principle 6: The effective
abolition of discrimination in
respect of employment and
occupation.
GRI
The GRI ‘Social Performance
Indicators’ cover labour
practices, human rights,
society and product
responsibility.
There are 14 Labor
Practices and Decent Work
Performance Indicators
(LA 1-14).
These cover the following
‘aspects’:
Employment (LA 1-3) ; Labor/
Management relations
(LA 4-5) ;
Occupational Health and
Safety (LA 6-9);
Training and Education
(LA 10-12); and Diversity and
Equal Opportunity (LA 13-14).
There are 9 indicators for
Human Rights (HR 1-9),
covering:
Investment and procurement
practices (HR 1-3);
Non-discrimination (HR 4);
Freedom of Association and
Collective bargaining (HR 5);
Child Labor (HR 6); Forced
and Compulsory Labor (HR 7);
Security Practices (HR 8), and
Indigenous Rights (HR 9).
Finally, there are 8 ‘Society
Performance Indicators’
(SO 1-8). These cover:
Community (SO 1); Corruption
(SO 2-4); Public Policy (SO 5-6);
Anti-Competitive Behaviour
(SO 7); and Compliance (S O8).

1
The full text of the GRI Sustainability Reporting Guidelines can be found at: http://www.globalreporting.org/ReportingFramework/G3Online/.

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Table 1: Comparative Overview
Issue Area Earth Charter
Environmental The Earth Charter recognises
that the well-being of
humanity depends on
preserving ‘a healthy
biosphere’. The most relevant
principles of the Charter
are contained in Section II
(Ecological Integrity).
Principle 5: Protect and
restore the integrity of the
Earth’s ecological systems,
with special concern for
biological diversity and the
natural processes that sustain
life.
Principle 6: Prevent harm
as the best method of
environmental protection
and, when knowledge is
limited, apply a precautionary
approach.
Principle 7: Adopt patterns of
production
Principle 8:
Economic The Earth Charter recognises
throughout the importance
of the economic dimension.
It emphasizes the need to
address poverty, and promote
transparency and social
justice.
Sections II, III and Section IV
(Democracy, Nonviolence,
and Peace) have principles
relevant to the role of
economic activity.
Note in particular:
Principles 5-8, and 9-12
(above), and Principle 13
(regarding protection of
freedom of association).
UN Global Compact
The Global Compact identifies
3 broad principles in this area:
Principle 7: Business should
support a precautionary
approach to environmental
challenges
Principle 8: Undertake
initiatives to promote greater
environmental responsibility
Principle 9: Encourage the
development and diffusion
of environmentally friendly
technologies.
While the Global Compact
does not identify ‘economic’
principles as such, several
of its principles relate to
economic issues. Its tenth
principle is also directly
related to economic aspects.
Principle 10: Business should
work against corruption in all
its forms, including extortion
and bribery.
The Earth Charter, GRI, and the Global Compact: Guidance to Users on the Synergies in Application and Reporting
GRI
GRI offers a total of
30 ‘Environmental
Performance Indicators’.
‘Aspects’ covered include:
Materials (EN 1-2);
Energy (EN 3-7);
Water (EN 8-10);
Biodiversity (EN 11-15);
Emissions, Effluents and Waste
(EN 16-25); and
Products and Services
(EN 26-30).
The 9 ‘Product Responsibility
Performance Indicators’ are
relevant both to both social
and environmental sections.
They cover:
Customer health and safety
(PR 1-2);
Product and service labelling
(PR 3-5);
Marketing communications
(PR 6-7);
Customer privacy (PR 8); and
Compliance (PR 9).
GRI identifies a total of 10
‘Economic Performance
Indicators’.
These include the following
‘aspects’:
Economic Performance
(EC 1-4)
Market Presence (EC 5-7)
Indirect Economic Impacts
(EC 8-9).
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c) Completeness test: Finally, it is important to
check how far other instruments cover the
principles or issues of greatest priority to the
user. Here a caveat needs to be flagged. All
initiatives are unique. As Table 1 shows, while
there is significant principle and content
overlap between the three initiatives, there
are also areas with no overlap. Neither the
Global Compact nor GRI explicitly address the
wider contextual issues to the same extent
as the Earth Charter. Nor do they cover issues
such as peace and non-violence, animal rights,
democracy, and the spiritual dimension. While
these may be issues that might be covered in
the future, for the time being Earth Charter
users who see these issues as material will need
to develop their own approaches, extend the
basic method or approach of (e.g.) the GRI to
support their reporting, or identify kindred
initiatives and instruments that might offer
additional synergies.1
In the longer term, the Global Compact and GRI organisations
1
may wish to consider whether their respective instruments or
implementing guidance might be amended to address such issues.
At that time, the experience of Earth Charter secretariat and users
could prove invaluable.
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In assessing the issue of completeness, the GRI
offers useful guidance in two respects.
First, GRI contains guidance on the various
principles and factors to take into account
in the context of reporting. These include
the organisational profile, the underlying
strategy and analysis, relevant governance
commitments, and the proposed report
parameters.
Second, the GRI specifically invites
communication on ‘commitments to external
initiatives’ (see Guideline 4.12 in the GRI
Reporting Guidelines). This provision enables
Earth Charter users who decide to use the GRI
Guidelines for reporting purposes to give public
profile to their support for the Charter.
A more detailed outline of the main ways that
the GRI indicators can relate to the Earth Charter
principles is set out in the Table at Annex B.
 4. Finding the Synergies
Just as there is no single ‘right’ way of implementing
the Earth Charter, it is important to stress that there
are many ways of linking Charter implementation
with initiatives such as the Global Compact and GRI.
A simple way of approaching the three instruments
might be as follows.
a. Identify the Earth Charter principle/s of
main concern, and check whether there are
analogous Global Compact principles. If so,
consider how far the latter support or add to
understanding of the Earth Charter principle.
For example, the phrasing or formulation of
a principle in the Earth Charter may fit your
organizational needs better (or vice versa).
Check also whether there is additional Global
Compact material on the principle, relevant
to your organization. This can be done by
searching the Global Compact website,
including for relevant meetings or examples
of Communications on Progress.1 Also, check
whether the general guidance provided in the
GRI Guidelines is useful in providing additional
context (e.g. there are some references to the
relevant international conventions).
b. Identify the main implementation implications
of the principle/s. How do they affect such
things as organizational long term goals and
strategy; production processes; management
and training; communication? Identify in
particular whether the principle can be
expressed in some measurable form. Where a
principle does not lend itself to measurement
(e.g. Principle 1 of the Earth Charter on ‘Respect
Earth and life in all its diversity’), consider how
it might be broken down into actions that
advance its content, as well as which specific
supporting principles are both related and
material to your organization. This can be done
through staff meetings and/or the creation of
specialist teams. (Note that the “EC-ASSESS” tool
can be helpful here; see box on that topic.)
1
www.unglobalcompact.org
The Earth Charter, GRI, and the Global Compact: Guidance to Users on the Synergies in Application and Reporting
c. Identify and define implementation actions
that can be expressed in measurable terms
(e.g. goals, timelines and other performance
indicators). In this connection, the GRI
Guidelines might prove particularly useful,
since – like the Earth Charter – they reflect
indicators that have been developed through a
detailed global multi-stakeholder negotiating
process. If suitable, the GRI indicators can
then be used to prepare the foundations for
a future ‘sustainability report’. By using GRI
indicators, an Earth Charter user would be
able to communicate its performance in an
internationally-recognized and understood
format. Moreover, a report
prepared on the basis of GRI indicators and
addressing the Compact’s principles is also
accepted in the Global Compact framework as a
‘Communication on Progress’.
Table 2 below offers one possible framework
for approaching the implementation process.
Earth Charter users and others are invited
to use the framework to consider their own
implementation pathway.
If an Earth Charter user decides to make a
public communication on their performance
against Earth Charter Principles, the GRI can
be used not only to provide assistance in
selecting the appropriate indicators, but also on
matters such as defining the report content and
reporting boundaries. GRI identifies a number
of principles that can be used in determining
report content and quality. These include:
materiality; stakeholder inclusiveness;
sustainability context; completeness; balance;
comparability; accuracy; timeliness; clarity;
and reliability.2 It can also be used to check
what ‘standard disclosures’ are recommended
in a report. These include issues going to
an organization’s strategy and profile, its
management approach and performance Topics
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indicators.3
2
See GRI Guidelines, Part 1: Defining Report Content, Quality, and
Boundary.
3
See Part 2: Standard Disclosures. Reporting
Practices
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Importantly, both the Global Compact and
GRI offer a network of organizations from the
business, civil society and public agency sectors.
These offer opportunities for Earth Charter
users for exchanging experiences (e.g. in the
Global Compact Local Networks context), and
for training (e.g. using the GRI certified training
programs). The websites of both organizations
also offer a wide range of publications that help
explain their operation and benefits.

Table 2: Framework for a Management Action Plan

What? Why? How? When? Who?
What Principle Why prioritize this How will it be By when should Who is responsible?
is sought to be Principle? achieved? How will we measurable progress
advanced? know we have made be achieved?
progress?
Identify the Earth Define internal Develop internal Set interim and/or Identify/appoint
Charter Principle/s and rationale for selecting management long-term timelines responsible authorities,
supporting Principles the Principle/s. If tools/yardsticks for for assessing progress, e.g. team leader and
that you want to Global Compact and implementation. and revising strategy support group. Amend
work on. These will GRI also address the Identify how these and work plans as job descriptions, etc., as
probably include Principle, this will will be supported by necessary. necessary.
those most material provide supporting organizational mission,
to your organization. argumentation. strategy and work plan.
Check whether Global
Compact or GRI has Use GRI indicators
relevant coverage.1 where relevant.
The EC-ASSESS tool, referred to elsewhere in this paper, could be particularly useful here.
1

5. Conclusion
The Earth Charter, the Global Compact, and the
GRI can each stand alone as a well-regarded
and established framework to support an
organization’s engagement on a wide range of
ethical and performance issues. However, it is
likely that most organizations will benefit most
from incorporating all three initiatives into their
thinking, planning, programming and reporting.
Their complementarities and synergies provide the
business, public, or voluntary-sector organization
with a very comprehensive range of solutions for
framing, guiding, and reporting on their work in this
work.
By adapting the most useful and relevant aspects of
each initiative, the organization can truly optimize
its engagement on the issues of global sustainable
development. In committing to work with all three,
the organization signals that its engagement is (1)
grounded in global agreements and United Nations
processes, (2) open to external accountability
through public reporting mechanisms, and (3)
anchored in broad and inclusive global ethical
vision for a just, sustainable, and peaceful world.
More practically, Earth Charter users can make use
of the Charter itself, and the synergies of the GRI
and Global Compact, to:
• reduce the transaction costs of their own
activities to advance the Charter’s principles,
• accelerate the timeframe for their
implementation,
• help spread the word about the Charter’s wider
relevance, and
• communicate their own performance to the
world, and in so doing,
• celebrate their own achievements and be an
inspiration to others!

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 The Earth Charter, GRI, and the Global Compact: Guidance to Users on the Synergies in Application and Reporting
Annex A: Resource Materials
Earth Charter and relations with other initiatives
The Earth Charter: Adding Value with Global Values – The Earth Charter’s role and relationships with GRI and the
UN Global Compact (2006).

Some other relevant global sustainability initiatives

Global Compact Principles
(http://www.unglobalcompact.org/AboutTheGC/TheTenPrinciples/index.html)
Global Compact Communication on Progress
http://www.unglobalcompact.org/COP/Overview/index.html
OECD Guidelines for Multinational Enterprises, 2000
http://www.oecd.org/department/0,3355,en_2649_34889_1_1_1_1_1,00.html

Relations between other initiatives

GRI Sustainability Reporting Guidelines 2006 http://www.globalreporting.org/ReportingFramework/G3Online/
Making the Connection: The GRI Guidelines and UNGC Communication on Progress (2007)
http://www.globalcompactsummit.org/docs/UNGC07-MakingTheConnection.pdf
Synergies between the OECD Guidelines for Multinational Enterprises (MNEs) and the GRI 2002 Sustainability
Reporting Guidelines (2004)
The UN Global Compact and the OECD Guidelines for Multinational Enterprises: Complementarities and Distinctive
Contributions (2005).

Further reading on corporate citizenship initiatives

Ethics Codes, Corporations and the Challenge of Globalization edited by Wesley Cragg (Edward Elgar Publishing,
2005), and its 2007 Compendium of Ethics Codes and Instruments of Corporate Responsibility.
The Sustainability Handbook: The complete management guide to achieving social, economic and environmental
responsibility, William R. Blackburn (2007)
Corporate Social Responsibility: An Implementation Guide for Business, IISD, 2007
http://www.iisd.org/pdf/2007/csr_guide.pdf

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Annex B: Earth Charter and GRI — Corresponding GRI Indicators
(This table is designed as a quick reference guide to
some of the main issue overlaps between the Earth
Charter and the 2006 GRI Sustainability Reporting
Guidelines. Numerical references relate to the
What the Earth Charter says…
General
Preamble
This section provides important contextual information about
the state of the Earth, and the urgency of taking individual and
collective action in the context of a ‘shared vision’ based on
common challenges and values.
Principles1
I. Respect and Care for the Community of Life
1. Respect Earth and life in all its diversity
2. Care for the community of life with understanding,
compassion and love
3. Build democratic societies that are just, participatory, and
peaceful
4. Secure earth’s bounty and beauty for present and future
generations
II. Ecological Integrity
5. Protect and restore the integrity of Earth’s ecological
systems, with special concern for biological diversity and
the natural processes that sustain life
6. Prevent harm as the best method of environmental
protection and, when knowledge is limited, apply a
precautionary approach
7. Adopt patterns of production, consumption, and
reproduction that safeguard Earth’s regenerative
capacities, human rights, and community well-being
8. Advance the study of ecological sustainability and
promote the open exchange and wide application of the
knowledge acquired
III. Social and Economic Justice
9. Eradicate poverty as an ethical, social and environmental
imperative
10. Ensure that economic activities and institutions at all levels
promote human development in a equitable manner
11. Affirm gender equality and equity as prerequisites to
sustainable development and ensure universal access to
education, health care, and economic opportunity
For reasons of length, the Charter’s 61 supporting principles are not included here. These contain valuable detail on the overarching principle
1
mentioned.
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principal corresponding paragraphs or sections of the
relevant instrument. The table is not intended to be
comprehensive or authoritative, and should be used in
conjunction with the full original texts.)
Where GRI is relevant
4.12 Commitments to External Initiatives (This enables Earth
Charter users to reference their use of the Charter in a public
manner.)
No equivalent provision, however GRI is intended to address
many of the issues covered by the Charter, building on a
multi-stakeholder approach and increased transparency. The
Earth Charter Preamble can be used to frame and inspire an
engagement with the GRI.
EN 11-15 on biodiversity
LA 1-14 on labor and work
PR indicators on customer health and safety
LA 1-14 on labor and work
EN 16-25 on emissions, effluents and waste
EC 1, 5,6,7,8, 9 on economic performance
As above.
As above. Also EN 3-7 on energy (climate change) and
society performance indicators. PR 1-7 on product safety and
marketing.
All environmental and product responsibility indicators. Also
economic indicators on climate change and indirect economic
impacts. Product responsibility performance indicators.
EN 16-25 on emissions. PR3-5 on product and service labeling.
Product responsibility indicators. EN 6-7 on renewable energy
and efficiency. EN 26-30 on products and services.
LA 6-12 on occupational health and safety, and training. SO 5-6 on
public policy.
Economic indicators in general, as well as labor indicators.
As above.
LA 13-14 on diversity and equal opportunity, and LA 10-12 on
training. Human rights indicators.

What the Earth Charter says…
12. Uphold the right of all, without discrimination, to a
natural and social environment supportive of human
dignity, bodily health, and spiritual well-being, with
special attention to the rights of indigenous peoples and
minorities
The Earth Charter, GRI, and the Global Compact: Guidance to Users on the Synergies in Application and Reporting
Where GRI is relevant
HR 4 on non-discrimination. LA 13 on minority groups. HR 9
on indigenous rights. EN 11-15 on biodiversity. EN 16-25 on
emissions.

IV. Democracy, Nonviolence, and Peace

13. Strengthen democratic institutions at all levels, and Social and labor indicators in general. HR 5-7 on freedom of
provide transparency and accountability in governance, association and collective bargaining. SO 2-4 on corruption.
inclusive participation in decision-making, and access to
justice
14. Integrate into formal education and life-long learning the LA 8,10-12 on training and education.
knowledge, values, and skills needed for a sustainable way
of life
15. Treat all living beings with respect and consideration See Principles 1-2, above.
16. Promote a culture of tolerance, nonviolence, and peace No direct equivalent indicators.
‘The Way Forward’
This section contains suggested commitments to ‘seek a new No direct equivalent engagements.
beginning’. These include commitments to: adopt and promote
the values and objectives of the Charter; develop and apply the
vision of a sustainable way of life; deepen the global dialogue;
build a partnership between government, civil society and
business; and renew the commitment of nations to the UN.

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Annex C: The Earth Charter
Preamble
We stand at a critical moment in Earth’s history, a time
when humanity must choose its future. As the world
becomes increasingly interdependent and fragile, the
future at once holds great peril and great promise. To
move forward we must recognize that in the midst of a
magnificent diversity of cultures and life forms we are
one human family and one Earth community with a
common destiny. We must join together to bring forth
a sustainable global society founded on respect for
nature, universal human rights, economic justice, and a
culture of peace. Towards this end, it is imperative that
we, the peoples of Earth, declare our responsibility to
one another, to the greater community of life, and to
future generations.
Earth, Our Home
Humanity is part of a vast evolving universe. Earth,
our home, is alive with a unique community of life.
The forces of nature make existence a demanding
and uncertain adventure, but Earth has provided
the conditions essential to life’s evolution. The
resilience of the community of life and the well-
being of humanity depend upon preserving a
healthy biosphere with all its ecological systems,
a rich variety of plants and animals, fertile soils,
pure waters, and clean air. The global environment
with its finite resources is a common concern of all
peoples. The protection of Earth’s vitality, diversity,
and beauty is a sacred trust.
The Global Situation
The dominant patterns of production and
consumption are causing environmental
devastation, the depletion of resources, and a
massive extinction of species. Communities are
being undermined. The benefits of development
are not shared equitably and the gap between rich
and poor is widening. Injustice, poverty, ignorance,
and violent conflict are widespread and the cause
of great suffering. An unprecedented rise in human
population has overburdened ecological and social
systems. The foundations of global security are
threatened. These trends are perilous—but not
inevitable.
The Challenges Ahead
The choice is ours: form a global partnership
to care for Earth and one another or risk the
destruction of ourselves and the diversity of life.
Fundamental changes are needed in our values,
institutions, and ways of living. We must realize
that when basic needs have been met, human
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development is primarily about being more,
not having more. We have the knowledge and
technology to provide for all and to reduce our
impacts on the environment. The emergence of a
global civil society is creating new opportunities
to build a democratic and humane world. Our
environmental, economic, political, social, and
spiritual challenges are interconnected, and
together we can forge inclusive solutions.
Universal Responsibility
To realize these aspirations, we must decide to live
with a sense of universal responsibility, identifying
ourselves with the whole Earth community as well
as our local communities. We are at once citizens
of different nations and of one world in which
the local and global are linked. Everyone shares
responsibility for the present and future well-being
of the human family and the larger living world.
The spirit of human solidarity and kinship with all
life is strengthened when we live with reverence
for the mystery of being, gratitude for the gift of
life, and humility regarding the human place in
nature.
We urgently need a shared vision of basic values to
provide an ethical foundation for the emerging world
community. Therefore, together in hope we affirm the
following interdependent principles for a sustainable
way of life as a common standard by which the
conduct of all individuals, organizations, businesses,
governments, and transnational institutions is to be
guided and assessed.
Principles
I. Respect and care for the community of life
1. Respect Earth and life in all its diversity.
a. Recognize that all beings are
interdependent and every form of life has
value regardless of its worth to human
beings.
b. Affirm faith in the inherent dignity of all
human beings and in the intellectual,
artistic, ethical, and spiritual potential of
humanity.
2. Care for the community of life with
understanding, compassion, and love.
a. Accept that with the right to own, manage,
and use natural resources comes the duty
to prevent environmental harm and to
protect the rights of people.

b. Affirm that with increased freedom,
knowledge, and power comes increased
responsibility to promote the common
good.
3. Build democratic societies that are just,
participatory, sustainable, and peaceful.
a. Ensure that communities at all levels
guarantee human rights and fundamental
freedoms and provide everyone an
opportunity to realize his or her full
potential.
b. Promote social and economic justice,
enabling all to achieve a secure and
meaningful livelihood that is ecologically
responsible.
4. Secure Earth’s bounty and beauty for present
and future generations.
a. Recognize that the freedom of action of
each generation is qualified by the needs of
future generations.
b. Transmit to future generations values,
traditions, and institutions that support the
long-term flourishing of Earth’s human and
ecological communities.
In order to fulfill these four broad commitments,
it is necessary to:
Ii. Ecological integrity
5. Protect and restore the integrity of Earth’s
ecological systems, with special concern for
biological diversity and the natural processes
that sustain life.
a. Adopt at all levels sustainable
development plans and regulations that
make environmental conservation and
rehabilitation integral to all development
initiatives.
b. Establish and safeguard viable nature and
biosphere reserves, including wild lands
and marine areas, to protect Earth’s life
support systems, maintain biodiversity, and
preserve our natural heritage.
c. Promote the recovery of endangered
species and ecosystems.
d. Control and eradicate non-native or
genetically modified organisms harmful
to native species and the environment,
and prevent introduction of such harmful
organisms.
e. Manage the use of renewable resources
such as water, soil, forest products, and
The Earth Charter, GRI, and the Global Compact: Guidance to Users on the Synergies in Application and Reporting
marine life in ways that do not exceed rates
of regeneration and that protect the health
of ecosystems.
f. Manage the extraction and use of non-
renewable resources such as minerals and
fossil fuels in ways that minimize depletion
and cause no serious environmental
damage.
6. Prevent harm as the best method of
environmental protection and, when
knowledge is limited, apply a precautionary
approach.
a. Take action to avoid the possibility of
serious or irreversible environmental
harm even when scientific knowledge is
incomplete or inconclusive.
b. Place the burden of proof on those who
argue that a proposed activity will not
cause significant harm, and make the
responsible parties liable for environmental
harm.
c. Ensure that decision making addresses
the cumulative, long-term, indirect, long
distance, and global consequences of
human activities.
d. Prevent pollution of any part of the
environment and allow no build-up of
radioactive, toxic, or other hazardous
substances.
e. Avoid military activities damaging to the
environment.
7. Adopt patterns of production, consumption,
and reproduction that safeguard Earth’s
regenerative capacities, human rights, and
community well-being.
a. Reduce, reuse, and recycle the materials
used in production and consumption
systems, and ensure that residual waste can
be assimilated by ecological systems.
b. Act with restraint and efficiency when
using energy, and rely increasingly on
renewable energy sources such as solar
and wind.
c. Promote the development, adoption,
and equitable transfer of environmentally
sound technologies.
d. Internalize the full environmental and Topics
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social costs of goods and services in the
selling price, and enable consumers to
identify products that meet the highest
social and environmental standards.
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e. Ensure universal access to health care that d. Require multinational corporations and
fosters reproductive health and responsible international financial organizations to act
reproduction. transparently in the public good, and hold
f. Adopt lifestyles that emphasize the quality them accountable for the consequences of
of life and material sufficiency in a finite their activities.
world.
11. Affirm gender equality and equity as
8. Advance the study of ecological sustainability prerequisites to sustainable development and
and promote the open exchange and wide ensure universal access to education, health
application of the knowledge acquired. care, and economic opportunity.
a. Support international scientific and a. Secure the human rights of women and
technical cooperation on sustainability, girls and end all violence against them.
with special attention to the needs of b. Promote the active participation of women
developing nations. in all aspects of economic, political, civil,
b. Recognize and preserve the traditional social, and cultural life as full and equal
knowledge and spiritual wisdom in all partners, decision makers, leaders, and
cultures that contribute to environmental beneficiaries.
protection and human well-being. c. Strengthen families and ensure the safety
c. Ensure that information of vital importance and loving nurture of all family members.
to human health and environmental
12. Uphold the right of all, without
protection, including genetic information,
discrimination, to a natural and social
remains available in the public domain.
environment supportive of human dignity,
Iii. Social and economic justice bodily health, and spiritual well-being, with
special attention to the rights of indigenous
9. Eradicate poverty as an ethical, social, and
peoples and minorities.
environmental imperative.
a. Eliminate discrimination in all its forms,
a. Guarantee the right to potable water,
such as that based on race, color, sex,
clean air, food security, uncontaminated
sexual orientation, religion, language, and
soil, shelter, and safe sanitation, allocating
national, ethnic or social origin.
the national and international resources
b. Affirm the right of indigenous peoples to
required.
their spirituality, knowledge, lands and
b. Empower every human being with the
resources and to their related practice of
education and resources to secure a
sustainable livelihoods.
sustainable livelihood, and provide social
c. Honor and support the young people of
security and safety nets for those who are
our communities, enabling them to fulfill
unable to support themselves.
their essential role in creating sustainable
c. Recognize the ignored, protect the
societies.
vulnerable, serve those who suffer, and
d. Protect and restore outstanding places of
enable them to develop their capacities
cultural and spiritual significance.
and to pursue their aspirations.
Iv. Democracy, nonviolence, and peace
10. Ensure that economic activities and
13. Strengthen democratic institutions at
institutions at all levels promote human
all levels, and provide transparency and
development in an equitable and sustainable
accountability in governance, inclusive
manner.
participation in decision making, and access
a. Promote the equitable distribution of
to justice.
wealth within nations and among nations.
a. Uphold the right of everyone to
b. Enhance the intellectual, financial,
receive clear and timely information
technical, and social resources of
on environmental matters and all
developing nations, and relieve them of
development plans and activities which are
onerous international debt.
likely to affect them or in which they have
c. Ensure that all trade supports sustainable
an interest.
resource use, environmental protection,
and progressive labor standards.

22

© 2008 GRI

b. Support local, regional and global civil
society, and promote the meaningful
participation of all interested individuals
and organizations in decision making.
c. Protect the rights to freedom of opinion,
expression, peaceful assembly, association,
and dissent.
d. Institute effective and efficient access to
administrative and independent judicial
procedures, including remedies and redress
for environmental harm and the threat of
such harm.
e. Eliminate corruption in all public and
private institutions.
f. Strengthen local communities, enabling
them to care for their environments, and
assign environmental responsibilities to the
levels of government where they can be
carried out most effectively.
14. Integrate into formal education and life-long
learning the knowledge, values, and skills
needed for a sustainable way of life.
a. Provide all, especially children and youth,
with educational opportunities that empower
them to contribute actively to sustainable
development.
b. Promote the contribution of the arts
and humanities as well as the sciences in
sustainability education.
c. Enhance the role of the mass media in raising
awareness of ecological and social challenges.
d. Recognize the importance of moral and
spiritual education for sustainable living.
15. Treat all living beings with respect and
consideration.
a. Prevent cruelty to animals kept in human
societies and protect them from suffering.
b. Protect wild animals from methods of hunting,
trapping, and fishing that cause extreme,
prolonged, or avoidable suffering.
c. Avoid or eliminate to the full extent possible
the taking or destruction of non-targeted
species.
16. Promote a culture of tolerance, nonviolence,
and peace.
a. Encourage and support mutual understanding,
solidarity, and cooperation among all peoples
and within and among nations.
b. Implement comprehensive strategies to
prevent violent conflict and use collaborative
The Earth Charter, GRI, and the Global Compact: Guidance to Users on the Synergies in Application and Reporting
problem solving to manage and resolve
environmental conflicts and other disputes.
c. Demilitarize national security systems to the
level of a non-provocative defense posture,
and convert military resources to peaceful
purposes, including ecological restoration.
d. Eliminate nuclear, biological, and toxic
weapons and other weapons of mass
destruction.
e. Ensure that the use of orbital and outer space
supports environmental protection and peace.
f. Recognize that peace is the wholeness created
by right relationships with oneself, other
persons, other cultures, other life, Earth, and
the larger whole of which all are a part.
The way forward
As never before in history, common destiny beckons us
to seek a new beginning. Such renewal is the promise
of these Earth Charter principles. To fulfill this promise,
we must commit ourselves to adopt and promote the
values and objectives of the Charter.
This requires a change of mind and heart. It requires
a new sense of global interdependence and universal
responsibility. We must imaginatively develop and
apply the vision of a sustainable way of life locally,
nationally, regionally, and globally. Our cultural
diversity is a precious heritage and different cultures
will find their own distinctive ways to realize the vision.
We must deepen and expand the global dialogue that
generated the Earth Charter, for we have much to learn
from the ongoing collaborative search for truth and
wisdom.
Life often involves tensions between important
values. This can mean difficult choices. However, we
must find ways to harmonize diversity with unity, the
exercise of freedom with the common good, short-
term objectives with long-term goals. Every individual,
family, organization, and community has a vital role
to play. The arts, sciences, religions, educational
institutions, media, businesses, nongovernmental
organizations, and governments are all called to offer
creative leadership. The partnership of government,
civil society, and business is essential for effective
governance.
Topics
GRI Research & Development
In order to build a sustainable global community, the
nations of the world must renew their commitment
to the United Nations, fulfill their obligations under
existing international agreements, and support
Reporting
Practices
23
GRI Research and
Development Series
Tools
 Sustainability Reporting Today: The Readers’ Verdict
the implementation of Earth Charter principles
with an international legally binding instrument on
environment and development.
Let ours be a time remembered for the awakening of
a new reverence for life, the firm resolve to achieve
sustainability, the quickening of the struggle for justice
and peace, and the joyful celebration of life.
24
© 2008 GRI
Origin of the Earth Charter
The creation of the Earth Charter was directed by the
independent Earth Charter Commission, convened
as a follow-up to the 1992 Earth Summit in order to
produce a global consensus statement of values and
principles for a sustainable future. The document
was developed over nearly a decade through an
extensive process of international consultation, to
which over five thousand people contributed. The
Charter has been formally endorsed by thousands
of organizations, including UNESCO and the World
Conservation Union (IUCN).
For more information, please visit
www.EarthCharter.org.
 GRI Research & Development Series
GRI Research & Development Series

Topics Topics

Reporting Reporting
Practices Practices

Tools

The A
Tools
GRI Research & Development Series

Topics

Sustain
GRI Research & Development

Topics Reporting
Practices

Trends
Tools

Tools

Global Reporting Initiative

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